Section 106: Administering extra‐judicial oaths

Any person who administers an oath or takes a solemn declaration or affirmation or
affidavit touching any matter with respect to which he has not by law any authority to
do so, is guilty of a misdemeanour and is liable to imprisonment for one year. This
section does not apply to an oath, declaration, affirmation, or affidavit, administered or
taken before a peace officer in any matter relating to the preservation of the peace or
the punishment of offences, or relating to inquiries respecting sudden death; nor to an
oath, declaration, affirmation, or affidavit, administered or taken for some purpose
which is lawful under the laws of another country, or for the purpose of giving validity
to an instrument in writing which is intended to be used in another country.